Thesis (M.S.)--University of Missouri-Columbia, 2007. / "August 2007" The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Includes bibliographical references.

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Avdragsrätten för forsknings- och utvecklingsutgifter, nedan betecknat FoU, är en lex specialis bestämmelse i inkomstskattelagen (1999:1229), vilket framgår av 16 kap. 9 § IL. Det subjekt som hävdar avdrag enligt specialbestämmelsen behöver endast visa att utgiften som erlagts har varit av rimligt intresse sett till verksamheten som bedrivs. Således har FoU-avdraget en vid tillämpning. Periodiseringen sker, för det fall inte annan lag föreskriver annat, enligt det materiella sambandet till redovisningen. Periodiseringen kommer därmed, i viss mån, att påverkas av vilken kompletterande normgivning subjektet tillämpar för redovisningen. Periodiseringen kan dessutom ske enligt skatterättsliga regler, vilket uppsatsen även redogör för.  Eftersom skatterätten har kopplingar till redovisningen är den första delen av uppsatsen fokuserad kring att försöka förklara hur kopplingen är uppbyggd. Begrepp såsom klassificering, god redovisningssed, periodisering, kompletterande normgivning förklaras och problematiseras. Nästkommande avsnitt redogör för tillämpligheten av respektive kompletterande normgivning samt redogör för respektive kompletterande normgivning klassificerar tillgångar. Därefter förklaras mer ingående hur periodiseringen går till utifrån de olika kompletterande normerna samt tillämpliga skatterättsliga regler. I analysen diskuteras vilken påverkan tillämpningen av olika kompletterande normer får för periodiseringsfrågan, hur subjektiviteten hos företag kan leda till skattedriven redovisning, klassificerings- och omfångfrågans betydelse för periodiseringen och konsekvenserna av utformningen av 18 kap. IL. Därtill analyseras skillnaden mellan internt bedriven FoU och externt förvärvad FoU. För de slutsatser som vi drar i vårt arbete hänvisar vi läsaren till avsnitt 7. Analysen och slutsatsen bidrar med insikt om hur olika klassificeringar i redovisningen och beskattningen kan leda till olika utfall.

In this thesis we compute the Frobenius manifold of the Landau-Ginzburg A-model (FJRW theory) for certain polynomials. Specifically, our computations apply to polynomials that are sums of An and Dn singularities, paired with the corresponding maximal symmetry group. In particular this computation applies to several K3 surfaces. We compute the necessary correlators using reconstruction, the concavity axiom, and new techniques. We also compute the Frobenius manifold of the D3 singularity.

The influence of Chow groups on singular cohomology is motivated by classical results by Mumford and Roitman and has been investigated extensively. On the other hand, the converse influence is rather conjectural and it takes place in the framework of the ``philosophy of mixed motives'', which is mainly due to Grothendieck, Bloch and Beilinson. In the spirit of exploring this influence, Voisin formulated in 1996 a conjecture on 0--cycles on the self--product of surfaces of geometric genus one. There are few examples in which Voisin's conjecture has been verified, but it is still open for a general $K3$ surface. Our aim is to present a new example in which Voisin's conjecture is true, a family of Todorov surfaces. We give an explicit description of the family as quotient of complete intersection of four quadrics in $mathbb{P}^{6}$. We verify Voisin's conjecture for the family of Todorov surfaces of type $(2,12)$. Our main tool is Voisin's ``spreading of cycles'', we use it to establish a relation between 0--cycles on the Todorov surface and on the associated K3 surface. We give a motivic version of this result and some interesting motivic applications.

No description available.

Résumé : Dans cette thèse j'ai travaillé sur deux problèmes différents dans le domaine de la Géométrie Algébrique. La première partie de cette thèse consiste dans l'étude de la stabilité des images inverses du fibré tangent de l'espace projectif sur des variétés projectives. La stabilité de ces fibrés est équivalente à celle du noyau du morphisme d'évaluation M associé à un fibré en droites L engendré par ses sections globales. On obtient un résultat optimal dans le cas des courbes projectives et ensuite on utilise ce résultat pour en déduire la stabilité dans le cas des quelques surfaces projectives, notamment K3 et abéliennes. Un second problème que nous abordons est l'étude du lieu fixe d'une involution symplectique d'une variété irréductible holomorphe symplectique de dimension 4 telle que b2 = 23. On montre qu'il y a seulement trois cas possibles pour le nombre des points fixes isolés et des surfaces K3 fixées. On conjecture que seulement un cas soit possible, celui avec 28 points fixes isolés et une surface K3 fixée, et qu'une telle involution ne fixe jamais une surface abélienne. On vérifie cette conjecture dans quelques exemples.

The topic of business acquisitions has been much debated in 2022, largely due to Microsoft’s record-breaking acquisition of Activision Blizzard. Historically, business acquisitions and their corresponding goodwill values have been a thoroughly examined and debated subject between scholars and regulators due to the complexity and ambiguity of goodwill. Discussions regarding goodwill and acquisitions have been the foundation of many studies throughout the years. However, the effects of accounting standards on the factors of business acquisitions have not been examined thoroughly and therefore represents a knowledge gap in existing accounting literature. This thesis examines the relationship between the accounting standards IFRS and Swedish GAAP and their influence on business acquisitions. The focus of the thesis is on the number of business acquisitions as well as goodwill, or value added, to test if the standards themselves affect these factors. Other elements which could affect these factors are presented to broaden the research and isolate the accounting standard variable.  By examining Swedish business acquisitions during a five-year period, the authors have identified 406 business acquisitions that were of such quality that they could be examined further. The study is inspired by other studies in similar areas, especially a paper written by Kashiwazaki et al. (2019) in which the effect of IFRS adoption on business acquisitions in Japan is researched. However, this study is not focused on adoption, the aim of the research is to examine the impact of the standards themselves. By examining the two accounting standards and their correlation with the frequency of acquisitions as well as change in goodwill, patterns can be identified and conclusions regarding whether accounting standards affect the two factors can be drawn. Several theories are discussed in order to contextualize the research, and different perspectives regarding the acquisitions and goodwill are presented. To broaden the context of the subject, specific theories and their counterparts are presented to get both perspectives of a phenomenon. Agency theory and stewardship theory are explained and compared throughout the thesis and the conclusion of this paper is that stewardship theory is more valid when examining Swedish business acquisitions. Other theories such as the resource-based view are explained and connected to business acquisitions and the results of the thesis. Lastly, motives and benefits behind business acquisitions are discussed and conclusions are drawn based on the results of the tests conducted.  Two OLS regressions with corresponding T-tests for verifications showed a nonsignificant relationship between the dependent and independent variables in both tests. This means that there is no statistical significancy between either of the two factors and accounting standards. These findings suggest that there are other factors that are correlated with the number of business acquisitions and value added and explain the variance in these two factors. Some of the observable factors were the size of the firm, return on assets, operating income among others. In conclusion, there were no indications that accounting standards influence the number of business acquisitions nor value added.

No description available.

Nous allons étudier les automorphismes des variétés symplectiques holomorphes irréductibles de type K3^[n], c'est-à-dire des variétés équivalentes par déformation au schéma de Hilbert de n points sur une surface K3, pour n > 1.Dans la première partie de la thèse, nous classifions les automorphismes du schéma de Hilbert de n points sur une surface K3 projective générique, dont le réseau de Picard est engendré par un fibré ample. Nous montrons que le groupe des automorphismes est soit trivial soit engendré par une involution non-symplectique et nous déterminons des conditions numériques et géométriques pour l’existence de l’involution.Dans la deuxième partie, nous étudions les automorphismes non-symplectiques d’ordre premier des variétés de type K3^[n]. Nous déterminons les propriétés du réseau invariant de l'automorphisme et de son complément orthogonal dans le deuxième réseau de cohomologie de la variété et nous classifions leurs classes d’isométrie. Dans le cas des involutions, e des automorphismes d’ordre premier impair pour n = 3, 4, nous montrons que toutes les actions en cohomologie dans notre classification sont réalisées par un automorphism non-symplectique sur une variété de type K3^[n]. Nous construisons explicitement l’immense majorité de ces automorphismes et, en particulier, nous présentons la construction d’un nouvel automorphisme d’ordre trois sur une famille de dimension dix de variétés de Lehn-Lehn-Sorger-van Straten de type K3^[4]. Pour n < 6, nous étudions aussi les espaces de modules de dimension maximal des variétés de type K3^[n] munies d’une involution non-symplectique. / We study automorphisms of irreducible holomorphic symplectic manifolds of type K3^[n], i.e. manifolds which are deformation equivalent to the Hilbert scheme of n points on a K3 surface, for some n > 1. In the first part of the thesis we describe the automorphism group of the Hilbert scheme of n points on a generic projective K3 surface, i.e. a K3 surface whose Picard lattice is generated by a single ample line bundle. We show that, if it is not trivial, the automorphism group is generated by a non-symplectic involution, whose existence depends on some arithmetic conditions involving the number of points n and the polarization of the surface. We also determine necessary and sufficient conditions on the Picard lattice of the Hilbert scheme for the existence of the involution.In the second part of the thesis we study non-symplectic automorphisms of prime order on manifolds of type K3^[n]. We investigate the properties of the invariant lattice and its orthogonal complement inside the second cohomology lattice of the manifold, providing a classification of their isometry classes. We then approach the problem of constructing examples (or at least proving the existence) of manifolds of type K3^[n] with a non-symplectic automorphism inducing on cohomology each specific action in our classification. In the case of involutions, and of automorphisms of odd prime order for n=3,4, we are able to realize all possible cases. In order to do so, we present a new non-symplectic automorphism of order three on a ten-dimensional family of Lehn-Lehn-Sorger-van Straten eightfolds of type K3^[4]. Finally, for n < 6 we describe deformation families of large dimension of manifolds of type K3^[n] equipped with a non-symplectic involution.